Slovak Chamber of Tax Advisers

What it means

The Slovak Chamber of Tax Advisers is the self-governing professional body that keeps the register of tax advisers, runs examinations and oversees ethics and compulsory liability insurance. Membership is mandatory for providing tax advice as a liberal profession.

Only a person entered in the Chamber's register may use the title tax adviser. Registration requires education, a passed examination, a clean record and professional liability insurance. The Chamber also ensures continuing professional education for its members.

A tax adviser can represent a client before the tax authority under a power of attorney, for example in a tax audit or an appeal, and give expert advice on tax questions. Advisers are bound by confidentiality, are liable for their errors and are insured.

How it works in practice

When choosing an adviser, check their entry in the Chamber's public register. This protects against people providing tax advice without authorisation or insurance, leaving nothing to cover the loss if they make a mistake.

Accounting firms and tax advisers often complement each other: the accountant keeps the books and prepares the inputs, while the tax adviser handles complex questions, planning, opinions or representation in an audit. Many firms offer both under one roof.

A client dissatisfied with a tax adviser's work, or suspecting a breach of ethics, can file a complaint with the Chamber. It can open disciplinary proceedings and impose measures, which gives clients an additional safeguard.

What to watch out for

Not everyone offering tax services is a tax adviser. An accountant who is not registered can prepare a tax return as part of bookkeeping, but their authority and insurance differ; for complex matters the difference is significant.

An adviser's liability for loss is limited by insurance and contract. The tax liability and responsibility towards the state remain with the client; even when the adviser errs, the tax shortfall is settled with the client and compensation is claimed from the adviser afterwards.